2025 (7) TMI 1990

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....t was engaged in the rendering services of Works Contract Services to their clients . On the basis if intimation received from Income Tax Department through Form 26AS that appellant is providing services on which tax has been deducted at source therefore, on that intimation a pre consultation notice was issued to the appellant on 28.09.2021 to appear on 29.09.2021 and immediately thereafter on 12.10.2021 the Show Cause Notice was issued to the appellant by invoking extended period of limitation. 2. The matter was contested by the appellant that appellant is being providing services to the various Government Department. The exemption under entry No. 12 A in mega-notification No. 12/2025 ST dated 20.06.2012 was withdrawn w.e.f.01.03.2015. ....

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....s of information received from the third party and no investigation has been conducted at the end of the appellant therefore, no demand is sustainable against the appellant. In view of this it is the contention of the Ld. Counsel of the appellant impugned order is to be set aside. 5. On the other hand Ld. Authorized Representative supported the impugned order and submits that appellant has supressed the material fact by claiming the benefit under Entry No. 12A of Notification 25/2012 ST dated 20.06.2012 . The said exemption has been withdrawn w.e.f. 01.03.2015 . Therefore, appellant is liable to pay tax. 6. Heard the parties. Considered the submission. 7. We find that a similar issue came up before us in the case of Kalsi Buildcon ....